FAC Explorer

Audit 356734

FY End
2024-11-30
Total Expended
$2.99M
Findings
4
Programs
18
Organization: Montgomery County, Il (IL)
Year: 2024 Accepted: 2025-05-20
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561094 2024-003 Significant Deficiency Yes L
561095 2024-001 Significant Deficiency - P
1137536 2024-003 Significant Deficiency Yes L
1137537 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.90M Yes 2
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $210,590 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $203,758 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $160,317 - 0
93.958 Block Grants for Community Mental Health Services $120,572 - 0
90.404 Hava Election Security Grants $98,202 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $79,779 - 0
97.039 Hazard Mitigation Grant $50,003 - 0
93.069 Public Health Emergency Preparedness $44,416 - 0
93.667 Social Services Block Grant $34,424 - 0
93.103 Food and Drug Administration Research $25,299 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $16,962 - 0
93.268 Immunization Cooperative Agreements $14,351 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $13,246 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $10,488 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $6,999 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,822 - 0
66.605 Performance Partnership Grants $338 - 0

Contacts

Name Title Type
JKTYE7ALNRU7 Nikki Lohman Auditee
2175329524 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Montgomery County, Illinois (the County) under programs of the federal government for the year ended November 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in fund balance, revenues and expenditures of the County.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The County did not pass through any federal funds to subrecipients during the year ended November 30, 2024.
Title: NONMONETARY ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The County did not receive nonmonetary assistance from federal programs during the year ended November 30, 2024.
Title: FEDERAL INSURANCE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The County had no federal insurance as it relates to federal programs in effect for the year ended November 30, 2024.
Title: LOANS AND LOAN GUARANTEES Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The County had no outstanding loans or loan guarantees as it relates to federal sources as of November 30, 2024.

Finding Details

Finding 2024-003
Finding 2024-003 Criteria: The County’s federal expenditure reports should agree to the amounts reported on the schedule of expenditures for federal awards. Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an overstatement of expenditures of $53,035 as of November 30, 2024 and the cumulative effect was an understatement of expenditures of $89. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report
Finding 2024-001
Finding 2024-001 Criteria: Title 2 U.S. Code of Federal regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the financial management system of the County provide for the identification of all Federal awards received and expended and the Federal programs for which they are received. The Uniform Guidance also requires that the County prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all Federal awards expended during the fiscal year. Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Cause: Grant management is decentralized across County departments. At year end, the County Treasurer requests that department administrators complete a form summarizing data necessary for completion of the SEFA. In some instances, the data provided by department administrators was found to be incomplete or inaccurate. Effect: The County is not in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Recommendation: We recommend all County departments receiving federal awards, establish a financial management system that provides for the identification of all Federal awards received and expended and the Federal programs for which they received. Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process
Finding 2024-003
Finding 2024-003 Criteria: The County’s federal expenditure reports should agree to the amounts reported on the schedule of expenditures for federal awards. Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an overstatement of expenditures of $53,035 as of November 30, 2024 and the cumulative effect was an understatement of expenditures of $89. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report
Finding 2024-001
Finding 2024-001 Criteria: Title 2 U.S. Code of Federal regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the financial management system of the County provide for the identification of all Federal awards received and expended and the Federal programs for which they are received. The Uniform Guidance also requires that the County prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all Federal awards expended during the fiscal year. Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Cause: Grant management is decentralized across County departments. At year end, the County Treasurer requests that department administrators complete a form summarizing data necessary for completion of the SEFA. In some instances, the data provided by department administrators was found to be incomplete or inaccurate. Effect: The County is not in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Recommendation: We recommend all County departments receiving federal awards, establish a financial management system that provides for the identification of all Federal awards received and expended and the Federal programs for which they received. Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process